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Coffeehouse Business Plan

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Dark Roast Java

Financial Plan

Forecast

Key Assumptions

Our key assumptions are: 

  • The 20-year record of positive growth for specialty coffee drinking will continue at a healthy rate. The Specialty Coffee Association says that the market is far from saturation and will not reach maturity until at least 2019.
  • The resilience of the coffeehouse industry to negative national and world events will continue. Despite recession and war the coffeehouse industry has shown strong growth every year for the past two decades.
  • The quality of national chains will remain the same or decline slightly rather than improve as they standardize their stores, increase automation of espresso drinks and mass-produce the roasting process.
  • Coffee drinks will continue to be considered an "affordable luxury."
  • 15% minimum sales growth rate over the next three years as Dark Roast Java becomes well known.

Revenue by Month

Chart visualizing the data for Revenue by Month

Expenses by Month

Chart visualizing the data for Expenses by Month

Net Profit (or Loss) by Year

Chart visualizing the data for Net Profit (or Loss) by Year

Financing

Use of Funds

Start-up expenses are in line with those of other coffeehouse chains. For example, Starbucks spends approximately $380,000 on average to build-out a new store location. Our costs are an estimated $225,000 and $25,000 for opening inventory and operating capital. Future stores should cost no more than $175,000 to build out since many of the costs incurred here will not have to be repeated later.

The Start-up requirements, below, include $77,000 of short and long-term assets.

Long term assets: $62,000

 

Undercounter Refrigerators $5,000

Service/Prep Counter

$12,000

Ice Machine $3,500

Large Refrigerator $1,000

Milk Coolers (3) $1,000

Cash register (2) Point of Sale System $14,000

Espresso Machine $11,000

Fetco Coffee Brewer $2,500

Counters/Condiment bar/shelving $12,000

Short-term assets: $15,000

Tables, Chairs, Furnishings $12,000

Persian Carpet $1,000

Lighting Fixtures $2,000

Site design, architectural plan $10,000

Demolition/Construction $25,000

Electrical, Lighting $12,000

Electrical, Other $10,000

Flooring/installation $5,000

Bathroom Construction $4,000

Plumbing $10,000

Fireplace Construction $5,000

Painting $2,500

City permits/licenses/fees $6,500

Accounting $2,000

Legal $4,000

Insurance$2,500

Opening marketing/advertising $3,000

Graphic design for signage, menu boards $2,000

Outside Signage $1,500

Office equipment $600

Computer, scanner, printer $2,000

Telephones/Fax/DSL $500

Stationery etc.$1,000

Gift item displays (3)$1,500

Preparation equipment $1,000

Dishwasher $3,500

Blenders (3) $2,000

Microwave $500

Panini maker $700

Storage racks $1,000

Music system $800

Food display case $6,000

Storage room shelving $1,000

Bulk bean grinder $700

Sinks (2), prep counters $1,200

Menu board construction $2,500

Cups/Lids (50,000) $14,000

TOTAL START-UP EXPENSES $147,000

 

Start-up Inventory $25,000

Other Current Assets $15,000

Long-term Assets $62,000

TOTAL ASSETS  $103,500

Total Requirements $250,500

Sources of Funds

We will be getting investors to give us a total of $250,000. 

Statements

Projected Profit & Loss

2020 2021 2022
Gross Margin $444,631 $593,527 $758,005
Operating Expenses
Salaries & Wages $267,200 $381,888 $469,983
Employee Related Expenses $31,160 $43,574 $54,046
Rent $45,600 $45,600 $45,600
Utilities $9,600 $9,600 $9,600
Insurance $2,400 $2,400 $2,400
Legal/Accounting $6,000 $6,000 $6,000
Marketing $1,800 $1,800 $1,800
Sales $4,800 $4,800 $4,800
Maintenance $9,600 $9,600 $9,600
Cleaning $10,800 $10,800 $10,800
Training $8,400 $8,400 $8,400
Amortization of Other Current Assets $0 $0 $0
Interest Incurred
Depreciation and Amortization $6,000 $6,000 $6,000
Gain or Loss from Sale of Assets
Income Taxes $6,191 $9,459 $19,347
Total Expenses $709,048 $920,462 $1,097,815
Net Profit $35,080 $53,605 $109,630

Projected Balance Sheet

Starting Balances 2020 2021 2022
Cash $13,343 $58,194 $111,175 $230,022
Accounts Receivable $0 $0 $0
Inventory $25,500 $31,712 $37,453 $37,453
Other Current Assets $15,000 $15,000 $15,000 $15,000
Total Current Assets $53,843 $104,906 $163,628 $282,475
Long-Term Assets $60,000 $60,000 $60,000 $60,000
Accumulated Depreciation ($6,000) ($12,000) ($18,000)
Total Long-Term Assets $60,000 $54,000 $48,000 $42,000
Accounts Payable $10,343 $16,113 $17,078 $17,824
Income Taxes Payable $4,213 $2,365 $4,836
Sales Taxes Payable $0 $0 $0
Short-Term Debt
Prepaid Revenue
Total Current Liabilities $10,343 $20,326 $19,443 $22,660
Long-Term Debt
Long-Term Liabilities
Paid-In Capital $250,500 $250,500 $250,500 $250,500
Retained Earnings ($147,000) ($147,000) ($111,920) ($58,315)
Earnings $35,080 $53,606 $109,629

Projected Cash Flow Statement

2020 2021 2022
Net Cash Flow from Operations
Net Profit $35,080 $53,605 $109,630
Depreciation & Amortization $6,000 $6,000 $6,000
Change in Accounts Receivable $0 $0 $0
Change in Inventory ($6,212) ($5,741) $0
Change in Accounts Payable $5,770 $964 $746
Change in Income Tax Payable $4,213 ($1,848) $2,471
Change in Sales Tax Payable $0 $0 $0
Change in Prepaid Revenue
Investing & Financing
Assets Purchased or Sold
Investments Received
Dividends & Distributions
Change in Short-Term Debt
Change in Long-Term Debt
Cash at Beginning of Period $13,343 $58,194 $111,175
Net Change in Cash $44,851 $52,981 $118,847

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